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intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in highways, structures, airports, urban and … to March06* April06 to March07 Total Rate of Service Tax Service Tax Payable Service Tax Edu. Cess Total 99,42,433/- 5% 4,97,122/- - 4,97,122/- 4,87,83,282/- 8% 39,02,662/- - 39,02,662/- 13,22,66,980/- 10.2% 1,32,26,698/- 2,64,534/- 1,34,91,232/- 14,45,23,874/- 12.24% 1,73,42,865/- 3,46,857/-

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … 273 ITR 401 (Mad); K.P. Madhusudan v. CIT : (2001) 251 ITR 99 (SC). According to us these judgments do not have any relevance to … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it

M/S Gs1 India Vs. Director General of Income Tax (Exemption) and anr

Court : Delhi

Subject : Land Acquisition

reproduce Section 2(15) of the Act which defines the term ‗charitable purpose‘ before and after its amendment by Finance Act, 2008. Section 2(15) before amendment by Finance Act, 2008 was as under; ―2(15) ―charitable purpose‖ includes relief of the poor, … Accountants of India & Anr. Vs. Director General of Income Tax (Exemptions) Delhi & Ors. [2012]. 347 ITR 99 (Del.) ―charitable purpose‖ under residuary clause of section 2(15) was discussed and explained in the following words:―The proviso

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … 791; White Towers Co-op. Hsg. Society Ltd. vs. S.K. Builders and Ors. 2008 (6) Bom. C.R. 371; BajranglalEriwal v. Sagarmal Chunilal, 2008 (6) Bom.C.R. 887; … It is the contention of the plaintiff-society that after they pursued the matter under the Right to Information Act, they came to know about the Commencement Certificate granted in favour of the defendants by the Corporation on … in the property within the period mentioned in the agreement executed under Section 4 of the Maharashtra Ownership Flats Act, 1963 (hereinafter referred to as

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

of TMA have now been replaced by provisions contained in section 113 of, and Schedule 36 to, the Finance Act 2008 ("the 2008 Act"). While there are differences between the regime in TMA and that in the 2008 Act, … had been convicted of an offence relating to tax or had had a penalty imposed on him under section 99. Section 20D(2), also inserted by the 1976 Act, explained that "a person stands in relation to another as

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

consideration before Their Lordships as to whether the following expressions in sub-clause (1), which was inserted by the Finance Act 2008 was clarificatory or declaratory in nature so as to have the retrospective effect. “Explanation - For the removal … the services in question are covered by “Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

have been taken over by the National Company Law Appellate Tribunal (hereafter “NCLAT”) due to provisions of the Finance Act, 2017. Though by amendments, the petitioners have impugned provisions of the Finance Act nevertheless, they do not press … sector) and the Airports Economic Regulatory W.P.(C) 11467/2018 & connected matters Page 66 of 152 Authority of India Act, 2008 (regulating the airports segment) have followed different evolutionary paths. These laws have also been amended, to cater to … Act, 2002 (hereafter “the Act”). The specific challenge is to provisions of Sections 22(3), 27(b), 53A, 53B, 53C, 53D, 53E, 53F and 61 (“the impugned

Court : Mumbai

Subject : Service Tax

terms used in the Finance Act, 1994 are provided in Section 65. During the impugned period i.e. November 2008 to 27.2.2010, the Services provided by the Appellants fall under the taxable service of ‘Information Technology Software Service … referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated

Ester Industries Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

the writ petition preferred under Article 226 of the Constitution of India including declaring certain provisions of the Finance Act, 2008 to be unconstitutional, yet in course of hearing Mr. R. Santhanam, learned counsel for the assessee-petitioner and Mr. … MR. JUSTICE R.V. EASWAR R.V. EASWAR, J.: In this writ petition, the petitioner challenges the notice issued under section 148 of the Income Tax Act, 1961 reopening the assessment issued on 6-3-2009 and seeks quashing of the

Rakesh Kumar Garg and Others Vs. Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

October, 2000 up to 31st August, 2002. 68. Secondly, prior to the amendment introducing Section 3A under the Finance Act 2008, empowering the Central Government to charge excise duty on the basis of capacity of production in respect of